论新《政府会计准则——基本准则》对行政事业单位财务管理的影响

• 作 者: 顾宏伟
• 机 构: 浙江省嘉兴市秀洲区教育财务核算中心,
• 出 处: 财经界(学术版)
• 发表日期: 2017年14期
• 关键词: 政府会计准则 财务管理 影响

随着经济的快速发展和政府会计事业的不断推进,之前颁布并执行的《行政单位财务规则》、《事业单位财务规则》、《事业单位会计准则》等因为其自身方面的局限性和新形势的变化,已经不能适应政府会计业务要求。为解决政府会计业务中核算、监督、管理和控制等方面出现的问题以及以往准则的种种弊端,亟需一套全新的适合政府和财政发展的会计准则出台。

With the rapid economic development and continuous promotion of government accounting, the “Financial Regulations of the Executives”, the “Financial Rules of the Institutions” and the “Accounting Standards for Institutions” that were promulgated and implemented previously were limited due to their own limitations and the new situation The changes can no longer meet the requirements of the government accounting business. In order to solve the problems of accounting, supervision, management and control in the government accounting business as well as the drawbacks of the previous standards, a new set of accounting standards suitable for government and financial development is urgently needed.